Public comments received on discussion draft on the transfer pricing aspects of cross-border commodity transactions (BEPS Action 10)

10/02/2015 - On 16 December 2014, the OECD invited comments from interested parties on a discussion draft on the transfer pricing aspects of cross-border commodity transactions. This work relates to Action 10 of the BEPS Action Plan. The OECD is grateful to the commentators for their input, and now publishes the comments received.